Instructions for Form 2290
We ask for the information on this form to carry out the internal revenue laws of the United States. Section 4481 requires that the use of certain types of highway motor vehicles be taxed. Form 2290 is used to determine the amount of tax you owe. Section 6011 requires you to provide the requested information. Section 6109 requires you to provide your taxpayer identification number. Routine uses of this information include giving it to the Department of Justice for civil and criminal litigation, and cities, states, and the District of Columbia for use in administering their tax laws. We may also disclose this information to other countries under a tax treaty, to federal and state agencies to enforce federal nontax criminal laws, or to federal law enforcement and intelligence agencies to combat terrorism. If you fail to provide this information in a timely manner, you may be liable for
penalties.
You are not required to provide the information requested on a form that is subject to the Paperwork Reduction Act unless the form displays a valid OMB control number. Books or records relating to a form or its instructions must be retained as long as their contents may become material in the administration of any internal revenue law. Generally, tax returns and return information are confidential, as required by section
6103.
The time needed to complete and file Form 2290 and Schedule 1 will vary depending on individual circumstances. The estimated average time is:
Recordkeeping, 41 hr., 22 min.;
Learning about the law or the form, 24 min.; Preparing, copying, assembling, and sending the form to the
IRS, 1 hr., 5 min.
If you have comments concerning the accuracy of these time estimates or suggestions for making this form simpler, we would be happy to hear from you. You can email us at taxforms@irs.gov. Put "Tax Form Comment" on the subject line. You can also write
to:
Internal Revenue Service
Individual and Specialty Forms and Publications Branch
SE:W:CAR:MP:T:I
1111 Constitution Ave. NW, IR-6526
Washington, DC 20224
Do not send Form 2290 to this address. Instead, see
Where To File, earlier.
Partial-Period Tax Tables (for vehicles first used after July of the
period)
• Find the category line for the vehicle in
Table I or
Table II. The categories are listed in the
Tax Computation table on Form 2290, page 2.
• Find the month the vehicle was first used on public
highways.
• Read down the column. The amount where the category line and the month column meet is the tax
due.
• Enter the amount on Form 2290, page 2, column
2.
| Table I | Vehicles Except Logging (enter in column
2(a))
|
|---|
| CATEGORY | AUG (11) | SEP (10) | OCT (9) | NOV (8) | DEC (7) | JAN (6) | FEB (5) | MAR (4) | APR (3) | MAY (2) | JUNE (1) |
|---|
| A | $ 91.67 | $ 83.33 | $ 75.00 | $ 66.67 | $ 58.33 | $ 50.00 | $ 41.67 | $ 33.33 | $ 25.00 | $ 16.67 | $ 8.33 |
| B | 111.83 | 101.67 | 91.50 | 81.33 | 71.17 | 61.00 | 50.83 | 40.67 | 30.50 | 20.33 | 10.17 |
| C | 132.00 | 120.00 | 108.00 | 96.00 | 84.00 | 72.00 | 60.00 | 48.00 | 36.00 | 24.00 | 12.00 |
| D | 152.17 | 138.33 | 124.50 | 110.67 | 96.83 | 83.00 | 69.17 | 55.33 | 41.50 | 27.67 | 13.83 |
| E | 172.33 | 156.67 | 141.00 | 125.33 | 109.67 | 94.00 | 78.33 | 62.67 | 47.00 | 31.33 | 15.67 |
| F | 192.50 | 175.00 | 157.50 | 140.00 | 122.50 | 105.00 | 87.50 | 70.00 | 52.50 | 35.00 | 17.50 |
| G | 212.67 | 193.33 | 174.00 | 154.67 | 135.33 | 116.00 | 96.67 | 77.33 | 58.00 | 38.67 | 19.33 |
| H | 232.83 | 211.67 | 190.50 | 169.33 | 148.17 | 127.00 | 105.83 | 84.67 | 63.50 | 42.33 | 21.17 |
| I | 253.00 | 230.00 | 207.00 | 184.00 | 161.00 | 138.00 | 115.00 | 92.00 | 69.00 | 46.00 | 23.00 |
| J | 273.17 | 248.33 | 223.50 | 198.67 | 173.83 | 149.00 | 124.17 | 99.33 | 74.50 | 49.67 | 24.83 |
| K | 293.33 | 266.67 | 240.00 | 213.33 | 186.67 | 160.00 | 133.33 | 106.67 | 80.00 | 53.33 | 26.67 |
| L | 313.50 | 285.00 | 256.50 | 228.00 | 199.50 | 171.00 | 142.50 | 114.00 | 85.50 | 57.00 | 28.50 |
| M | 333.67 | 303.33 | 273.00 | 242.67 | 212.33 | 182.00 | 151.67 | 121.33 | 91.00 | 60.67 | 30.33 |
| N | 353.83 | 321.67 | 289.50 | 257.33 | 225.17 | 193.00 | 160.83 | 128.67 | 96.50 | 64.33 | 32.17 |
| O | 374.00 | 340.00 | 306.00 | 272.00 | 238.00 | 204.00 | 170.00 | 136.00 | 102.00 | 68.00 | 34.00 |
| P | 394.17 | 358.33 | 322.50 | 286.67 | 250.83 | 215.00 | 179.17 | 143.33 | 107.50 | 71.67 | 35.83 |
| Q | 414.33 | 376.67 | 339.00 | 301.33 | 263.67 | 226.00 | 188.33 | 150.67 | 113.00 | 75.33 | 37.67 |
| R | 434.50 | 395.00 | 355.50 | 316.00 | 276.50 | 237.00 | 197.50 | 158.00 | 118.50 | 79.00 | 39.50 |
| S | 454.67 | 413.33 | 372.00 | 330.67 | 289.33 | 248.00 | 206.67 | 165.33 | 124.00 | 82.67 | 41.33 |
| T | 474.83 | 431.67 | 388.50 | 345.33 | 302.17 | 259.00 | 215.83 | 172.67 | 129.50 | 86.33 | 43.17 |
| U | 495.00 | 450.00 | 405.00 | 360.00 | 315.00 | 270.00 | 225.00 | 180.00 | 135.00 | 90.00 | 45.00 |
| V | 504.17 | 458.33 | 412.50 | 366.67 | 320.83 | 275.00 | 229.17 | 183.33 | 137.50 | 91.67 | 45.83 |
| Table II | Logging Vehicles (enter in column
2(b))
| | | |
| A | $ 68.75 | $ 62.49 | $ 56.25 | $ 50.00 | $ 43.74 | $ 37.50 | $ 31.25 | $ 24.99
| $ 18.75 | $ 12.50 | $ 6.24 |
| B | 83.87 | 76.25 | 68.62 | 60.99 | 53.37 | 45.75 | 38.12 | 30.50 | 22.87 | 15.24 | 7.62 |
| C | 99.00 | 90.00 | 81.00 | 72.00 | 63.00 | 54.00 | 45.00 | 36.00 | 27.00 | 18.00 | 9.00 |
| D | 114.12 | 103.74 | 93.37 | 83.00 | 72.62 | 62.25 | 51.87 | 41.49 | 31.12 | 20.75 | 10.37 |
| E | 129.24 | 117.50 | 105.75 | 93.99 | 82.25 | 70.50 | 58.74 | 47.00 | 35.25 | 23.49 | 11.75 |
| F | 144.37 | 131.25 | 118.12 | 105.00 | 91.87 | 78.75 | 65.62 | 52.50 | 39.37 | 26.25 | 13.12 |
| G | 159.50 | 144.99 | 130.50 | 116.00 | 101.49 | 87.00 | 72.50 | 57.99 | 43.50 | 29.00 | 14.49 |
| H | 174.62 | 158.75 | 142.87 | 126.99 | 111.12 | 95.25 | 79.37 | 63.50 | 47.62 | 31.74 | 15.87 |
| I | 189.75 | 172.50 | 155.25 | 138.00 | 120.75 | 103.50 | 86.25 | 69.00 | 51.75 | 34.50 | 17.25 |
| J | 204.87 | 186.24 | 167.62 | 149.00 | 130.37 | 111.75 | 93.12 | 74.49 | 55.87 | 37.25 | 18.62 |
| K | 219.99 | 200.00 | 180.00 | 159.99 | 140.00 | 120.00 | 99.99 | 80.00 | 60.00 | 39.99 | 20.00 |
| L | 235.12 | 213.75 | 192.37 | 171.00 | 149.62 | 128.25 | 106.87 | 85.50 | 64.12 | 42.75 | 21.37 |
| M | 250.25 | 227.49 | 204.75 | 182.00 | 159.24 | 136.50 | 113.75 | 90.99 | 68.25 | 45.50 | 22.74 |
| N | 265.37 | 241.25 | 217.12 | 192.99 | 168.87 | 144.75 | 120.62 | 96.50 | 72.37 | 48.24 | 24.12 |
| O | 280.50 | 255.00 | 229.50 | 204.00 | 178.50 | 153.00 | 127.50 | 102.00 | 76.50 | 51.00 | 25.50 |
| P | 295.62 | 268.74 | 241.87 | 215.00 | 188.12 | 161.25 | 134.37 | 107.49 | 80.62 | 53.75 | 26.87 |
| Q | 310.74 | 282.50 | 254.25 | 225.99 | 197.75 | 169.50 | 141.24 | 113.00 | 84.75 | 56.49 | 28.25 |
| R | 325.87 | 296.25 | 266.62 | 237.00 | 207.37 | 177.75 | 148.12 | 118.50 | 88.87 | 59.25 | 29.62 |
| S | 341.00 | 309.99 | 279.00 | 248.00 | 216.99 | 186.00 | 155.00 | 123.99 | 93.00 | 62.00 | 30.99 |
| T | 356.12 | 323.75 | 291.37 | 258.99 | 226.62 | 194.25 | 161.87 | 129.50 | 97.12 | 64.74 | 32.37 |
| U | 371.25 | 337.50 | 303.75 | 270.00 | 236.25 | 202.50 | 168.75 | 135.00 | 101.25 | 67.50 | 33.75 |
| V | 378.12 | 343.74 | 309.37 | 275.00 | 240.62 | 206.25 | 171.87 | 137.49 | 103.12 | 68.75 | 34.37 |